Palieri, Ilaria
What constitutes State aid? Important factors companies should consider / by Ilaria Palieri .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines the issue of fiscal State aid, considering the recent cases that the European Commission has brought involving tax rulings for multinational enterprises in light of the existing case law from the Court of Justice of the European Union. She suggests that companies pay close attention to the topic, especially the questions of advantage and selectivity, noting the importance of determining a reference system and identifying the objective of that system in a proper State aid analysis.
IMPUESTO DE SOCIEDADES
EMPRESAS MULTINACIONALES
AYUDA ESTATAL
TAX RULINGS
UNION EUROPEA
Tax Notes International 1048-3306 v. 93, n. 11, March 18, p. 1183-1189
What constitutes State aid? Important factors companies should consider / by Ilaria Palieri .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines the issue of fiscal State aid, considering the recent cases that the European Commission has brought involving tax rulings for multinational enterprises in light of the existing case law from the Court of Justice of the European Union. She suggests that companies pay close attention to the topic, especially the questions of advantage and selectivity, noting the importance of determining a reference system and identifying the objective of that system in a proper State aid analysis.
IMPUESTO DE SOCIEDADES
EMPRESAS MULTINACIONALES
AYUDA ESTATAL
TAX RULINGS
UNION EUROPEA
Tax Notes International 1048-3306 v. 93, n. 11, March 18, p. 1183-1189